Rejection of declaration filed under the Income Declaration ...

Petitioner's IDS declaration rejected for not adjusting advance tax payments despite no regular assessment. Lacks rationale.

December 22, 2019

Case Laws Income Tax HC

Rejection of declaration filed under the Income Declaration Scheme, 2016 (IDS) - payment of advance claimed to be adjusted - Admittedly, there was no regular assessment for the said year, whereby the said advance tax could have been adjusted. - Therefore, there is no logic or rationale in denying the petitioner credit of this amount while computing the amount payable by him under the IDS

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Rejection of declaration filed under the Income Declaration ...

Petitioner's IDS declaration rejected for not adjusting advance tax payments despite no regular assessment. Lacks rationale.

December 22, 2019

Case Laws Income Tax HC

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